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Das Compliance-Kontroll-Konzept von Wertpapierdienstleistungsunternehmen nach den MaComp – Handlungsempfehlungen aus Sicht der Wirtschaftsprüfung

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  • Hell Elmar

    (leitet als Partner der KPMG AG Wirtschaftsprüfungsgesellschaft in Frankfurt am Main das Center of Competence WpHG. Aus Prüfung und Beratung verfügt er zu Themen der Compliance-Funktion über eine mehrjährige Erfahrung.)

  • Hahn Jens

    (Senior Manager der KPMG AG Wirtschaftsprüfungsgesellschaft in Frankfurt am Main. Der Schwerpunkt seiner Tätigkeit ist die Prüfung und Beratung von Wertpapierdienstleistern zu den Vorgaben des WpHG und der damit verbundenen Normen.)

Abstract

Due to regulatory issues (MaComp), the compliance function of investment services com­panies currently undergoes an extension as well as a modified interpretation. Following the audit results of the preceding years, it can be shown, that this realignment is mainly triggered by the regulations related to the compliance-control concept. We present a workable concept according these lines.

Suggested Citation

  • Hell Elmar & Hahn Jens, 2014. "Das Compliance-Kontroll-Konzept von Wertpapierdienstleistungsunternehmen nach den MaComp – Handlungsempfehlungen aus Sicht der Wirtschaftsprüfung," Zeitschrift für das gesamte Genossenschaftswesen, De Gruyter, vol. 64(2), pages 131-146, June.
    • Handle: RePEc:bpj:zfgewe:v:64:y:2014:i:2:p:131-146:n:8
    DOI: 10.1515/zfgg-2014-0208
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